A. A municipal official receiving money for the municipality shall make a receipt in not less than duplicate form which shall show the:
(1) amount received;
(2) date of payment; and
(3) account for which payment is made. One copy shall be made available to the person paying money to the municipality.
B. In lieu of a receipt, a municipal official may mark "paid" and the date paid on the portion of a municipal utility bill or statement to be retained by the payer and on the portion retained by the municipality.